IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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200205019 1362.02-03 Passive Investment Income 02/01/2002
200205018 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 02/01/2002
200205018 338.01-02 Time in which Election must be made 02/01/2002
200205017 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 02/01/2002
200205017 338.01-02 Time in which Election must be made 02/01/2002
200205016 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 02/01/2002
200205016 338.01-02 Time in which Election must be made 02/01/2002
200205015 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 02/01/2002
200205015 338.01-02 Time in which Election must be made 02/01/2002
200205014 9100.00-00 Extension of Time for Making Certain Elections 02/01/2002
200205014 7701.00-00 Definitions 02/01/2002
200205013 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 02/01/2002
200205013 338.01-02 Time in which Election must be made 02/01/2002
200205012 1362.01-03 Late Elections 02/01/2002
200205011 1362.01-03 Late Elections 02/01/2002
200205010 1362.01-03 Late Elections 02/01/2002
200205009 141.00-00 Private Activity Bond; Qualified Bond 02/01/2002
200205009 141.07-00 Management Contracts 02/01/2002
200205008 170.12-03 Partial Interests in Property 02/01/2002
200205008 664.00-00 Charitable Remainder Trusts 02/01/2002
200205008 2522.02-03 Charitable Remainder Trusts 02/01/2002
200205007 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 02/01/2002
200205006 1362.01-03 Late Elections 02/01/2002
200205005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/01/2002
200205004 1362.04-00 Inadvertent Terminations 02/01/2002

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